La evaluación del riesgo del cliente dentro de la administración del capital de trabajo

Abstract

Currently, work capital represents the fundamental capital to work in many companies in the world, which is vital for an efficient administration. Inside the work capital of the company, the accounts receivable constitute an important item, originating in granting trade credit. The main objective of trade credit manager is to help build a broad and growing base of profitable sales. Therefore; commercial credit manager must analyze sales trends, the performance of the administration, the position of liquidity, leverage and profitability of existing and potential customers of the company. This article on the financial management of receivables inside the work capital aims to define a procedure for assessing customer risk that may lead to the establishment of credit strategies.